Data for Metlock, Inc., interior decorating, are presented as follows.

Jan. 2 Stockholders invested $20,808 cash in the business in exchange for common stock.

3 Purchased used car for $11,375 cash for use in the business.

9 Purchased supplies on account for $694.

11 Billed customers $2,497 for services performed.

16 Paid $277 cash for advertising.

20 Received $1,082 cash from customers billed on January 11.

23 Paid creditor $416 cash on balance owed.

28 Declared and paid a $694 cash dividend.

Journalize the transactions.